CITE

    26 USC Sec. 7262                                            01/05/2009

EXPCITE

    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
    Subchapter B - Other Offenses

HEAD

    Sec. 7262. Violation of occupational tax laws relating to wagering -
       failure to pay special tax

STATUTE

      Any person who does any act which makes him liable for special
    tax under subchapter B of chapter 35 without having paid such tax,
    shall, besides being liable to the payment of the tax, be fined not
    less than $1,000 and not more than $5,000.

SOURCE

    (Aug. 16, 1954, ch. 736, 68A Stat. 862.)
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